https://www.taxtmi.com/caselaws?id=153088 A sale is in the course of import only if the contract occasions the import or is effected by transfer of documents of title before the goods cross the customs frontiers of India. Here, the import of the machine was arranged independently of the later buyer's contract, so the sale did not occasion the import. A clause on transfer of property on packing did not prove earlier ownership or appropriation outside India. The goods were cleared, transported from Bombay to the buyer, and the sale, delivery, and payment all occurred in Maharashtra. The transaction was therefore an intra-State sale liable to tax under the Bombay Sales Tax Act, 1959. en-us Mon, 02 Feb 1981 00:00:00 +0530 Wed, 17 Jul 2013 13:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153088 A sale is in the course of import only if the contract occasions the import or is effected by transfer of documents of title before the goods cross the customs frontiers of India. Here, the import of the machine was arranged independently of the later buyer's contract, so the sale did not occasion the import. A clause on transfer of property on packing did not prove earlier ownership or appropriation outside India. The goods were cleared, transported from Bombay to the buyer, and the sale, delivery, and payment all occurred in Maharashtra. The transaction was therefore an intra-State sale liable to tax under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153088